Two people check a car’s paperwork at an ITV station in Spain.
News
Taxes & costs

How to buy a car in Spain and bring it to Romania: DGT, ITP and export

Check the car and encumbrances before the deposit, establish Spanish taxation and export correctly, then prepare the RAR, tax and SPCRPCIV stages in Romania.

You can buy safely only if you hold back payment until the car’s identity, the seller’s right to sell, DGT encumbrances and export documents are consistent. The main decision is straightforward: pay after checking the documents and the car, and choose to drive it only if you have written evidence for the plates, ITV and insurance for the whole route. Registers describe recorded data, the physical inspection describes the condition accessible on the day of inspection, and RAR, the tax authority and SPCRPCIV determine the Romanian formalities; the three checks do not replace one another. 1 2 3

This guide concerns a Romanian-resident private individual buying for personal use and not registered for VAT. In Spain, ITP is the transfer tax settled through Model 620 in the applicable branch, while ITV is the technical inspection required for green plates; neither replaces Romania’s roadworthiness ITP.

Before the deposit: identity, documents and encumbrances

Compare the vehicle VIN with the Spanish circulation permit, technical card and contract or invoice. Identify the seller, their capacity and right to sell; trace continuity of ownership and request the originals of the registration, purchase and technical documents. A photograph or copy does not automatically replace an original later required by RAR or SPCRPCIV. If the VIN, registered holder or documents do not match up, stop the deposit. 4 1 5 6

Request the complete DGT report; do not rely on the free reducido report. The complete report may include the administrative holder, ITV history, mileage, owners, encumbrances, technical data and recorded maintenance or recalls, but only to the extent of data held by DGT. 7

A registered reserva de dominio does not disappear merely because the loan has been paid. You need the finance provider’s cancellation letter, registration of the cancellation in the Registro de Bienes Muebles and then an updated report; the only different branch is a documented debt subrogation. Embargo and precinto are distinct encumbrances: some transfers with an embargo may be possible with disclosure, but a precinto prevents the issue of the circulation permit until it is cancelled. Clarify the exact entry before export. 8 9

Spanish origin does not rule out flooding, corrosion, structural repairs or electrical and air-conditioning problems. Combine the report with an inspection of the actual car; the service limitations are explained below. 7

Decision before payment
DecisionMinimum conditionIf missing
Deposit paymentConsistent VIN, seller, originals and complete DGT reportStop payment and clarify the documents 7, 6
Transfer with an encumbranceReserva cancelled in the register or documented subrogation; embargo/precinto classified separatelyResolve the entry before export 8, 9
VAT branchApply the 6,000 km OR six-month test and check the invoice schemeRequest tax classification before signing 10, 11

Spanish tax, deregistration and transport

For a taxable used-vehicle sale to a non-resident buyer, the state tax page identifies the buyer as taxpayer for Spanish transfer tax (ITP), through Model 620. The basis is the higher of the real value and the value from the official depreciated tables, the rate is 4%, and the deadline is 30 working days from the contract. VAT-taxable sales fall outside this branch; any dealer exemption depends on the applicable conditions and must not be assumed, so classify the transaction before signing. 12

Permanent baja for transfer to another state and temporary green plates are two separate operations. For export to another EU state, obtain the DGT baja and retain the original circulation permit, technical card and purchase document. Export green plates are requested by the holder or authorised representative, after baja, with a valid ITV and are normally issued for 60 days. This Spanish duration does not guarantee recognition of the plates or insurance as far as Romania. 9 13

The ES–FR–DE–AT–HU–RO corridor is only an editorial example. For the actual date, driver, owner and route, obtain written confirmation of the validity of the export registration, technical inspection and territorial insurance in every state crossed. If any link is undocumented, transport the car as a load on a vehicle transporter; do not add both options to the budget. 14 6

Transport options
OptionWhat must be provedPractical limit
Driving itBaja and valid plates, ITV, driver, owner, dates, route and territorial insurance confirmed in writingSpain’s 60 days do not guarantee recognition along the route 13, 14
Transport as a load on a vehicle transporterQuote for the actual car, collection/delivery points and dateUse where a road link is not documented 6

In Romania: RAR, VAT and local tax

For a used car last registered in an EU state, RAR may issue a CIV directly if there is EU type approval and the approved configuration has not been modified; otherwise it may require individual approval. RAR carries out the technical check and authenticity certification. A CoC is mandatory in the WLTP branch specified by RAR, usually for vehicles manufactured after 31 August 2018, but the year is not the only legal test. 1 5 15

The authenticity check examines the identification elements and the authenticity of the foreign document. The certificate serves one registration only and is valid for no more than 60 calendar days; it does not prove condition, civil ownership, absence of finance or complete history. 2 15

For VAT, a car is new if it has at most 6,000 km or is delivered within six months of first registration. It is used only if it has more than 6,000 km and delivery occurs after more than six months; equality at either threshold keeps the “new” branch. For a private individual not registered for VAT, the intra-Community acquisition of a new vehicle is taxed in Romania at the standard rate of 21%. For a vehicle exceeding both thresholds, additional Romanian acquisition VAT does not normally arise, but the invoice depends on the seller and the normal or margin scheme; do not assume a net price, deduction or refund. 10 11 16

If the registration applicant is the non-VAT-registered intra-Community buyer, the file requires the ANAF certificate for VAT paid or not due. For a vehicle that is new for VAT purposes, submit D301 and pay before registration, no later than the applicable tax deadline; foreign documents for ANAF must be accompanied by authorised translations. The ANAF certificate is not the local tax clearance certificate. 4 17 18 11

Since 25 February 2026, Article 159(5²) requires the buyer of a means of transport to have a certificate concerning obligations to the local budget of their domicile or electronic verification, while paragraph (6) links nullity to breach of paragraphs (5) and (5²). The text does not expressly resolve territorial application or the mechanics of a contract with a foreign seller. Before signing, confirm with your own competent local tax authority how to obtain the certificate or electronic verification for your case; do not start from a categorical conclusion of validity, nullity or exemption. 19 20 4

After RAR issues the CIV, declare the vehicle acquired abroad to the local tax authority within 30 days from the CIV, not from the contract, and register the proof of ownership there. You then submit the application to SPCRPCIV for your domicile. As applicable, the file requires the fiscally registered proof of ownership, identity, CIV, valid RCA in the name of the owner or authorised holder, ITP and authenticity valid on the registration date, fees, and the original Spanish documents and plates; some checks may be electronic. 21 4 17 22

Budget and costs
ItemValueCondition
Spanish Model 6204% of the applicable basisOnly the non-resident’s taxable transaction; the basis is the higher of real value and the official depreciated table 12
Baja, green plates, insurance and journeyto be determinedOnly if you choose to drive it 9, 13, 14
Transport as a load on a vehicle transporterto be determinedAlternative to driving it; do not combine it with that option 6
Certificate + two type A plates101 leiOn 10 September 2026: 49 + 2 × 26 lei; these three items only, until the change on 15 September 22, 23, 24
Certificate + two type A plates128 leiFrom 15 September 2026, if plates remain 26 lei each: 76 + 2 × 26 lei 23, 24
Provisional authorisation25 leiRate applicable from 15 September 2026 24
RAR Auto-Pass42 leiWhere the register contains data; the negative document where data are absent is free 25
RAR, RCA, translations, local tax and inspectionto be determinedDepend on VIN, domicile, access and quote 5, 22, 3

Temporary use and final checks

A Romanian provisional authorisation is issued in the owner’s name, requires valid RCA for the specified person and permits driving only in Romania. The normal cumulative period is a maximum of 90 days; if the foreign registration documents for a previously registered car are missing, the special branch is a maximum of five days. 17

For a vehicle with Spanish plates held by a Romanian resident, the limit is 90 days from entry into Romania, only while the vehicle remains insured. It does not extend a registration, plate, ITP or insurance that expires earlier, does not run from the contract and does not validate international transit. Record and retain evidence of the entry date. 26

RAR Auto-Pass costs 42 lei where data exist, is valid for 60 days and reflects only the RAR register. Where data are absent, it produces a free negative document, which does not prove a clean or complete foreign history. The statutory obligation to hand it over concerns vehicles registered, recorded or placed on the market in Romania; do not automatically transfer it to the Spanish seller on the first direct import. 25 27

Practical checklist
StageCheckEvidence to retainStatus
Before the contractBuyer’s tax clearance certificate or electronic-verification procedure, confirmed locallyThe competent tax authority’s response 19, 20, 4To check
Before paymentVIN, seller’s identity and right, originals, complete DGT report and resolved encumbrancesUpdated report and working copies of originals seen 7, 8, 6To check
Before departureBaja separate from green plates; ITV, driver, dates, route and insuranceWritten confirmations and the original documents 9, 13, 14To check
After arrivalRAR/CIV, authenticity, VAT branch and applicable ANAF certificateCIV and tax documents issued for the case 1, 2, 18To check
Within 30 days from the CIVDeclaration to the local tax authority and registration of the proof of ownershipLocal tax registration 21, 4To check
At registrationRCA, ITP and authenticity all valid; file with the service for your domicileOriginal documents and plates, fees and required checks 4, 17, 22To check

Documents or conditions still need checking. Do not treat the file as complete.

Frequently asked questions

Is the DGT reducido report enough?

No. Before the deposit, request the complete report, which adds the holder, ITV, mileage, owners, encumbrances and other recorded data. It too does not show information DGT does not hold and does not replace a physical inspection. 7

When is the car “new” for VAT?

When it has at most 6,000 km or delivery takes place within six months of first registration. It becomes used only above 6,000 km and after more than six months; equality at one threshold still means “new”. 10, 11

What is the role of the ANAF certificate?

For the non-VAT-registered intra-Community buyer applying for registration, it certifies VAT paid or that it is not due. It is not the buyer’s local tax clearance certificate and does not replace registration of the proof of ownership with the local authority. 4, 18, 11

When do the 30 days for local tax declaration start?

For a vehicle acquired outside Romania, the deadline runs from RAR’s issue of the CIV, under Article 471(3), not from the Spanish contract. 21, 4

Can I drive from Spain with Romanian red plates?

No. The Romanian provisional authorisation permits driving only in Romania, is issued in the owner’s name and requires valid RCA. The usual limit is 90 cumulative days; without the foreign documents, the special branch has a maximum of five days. 17

Does a RAR Auto-Pass negative document prove that the history is clean?

No. It shows only that the RAR register has no data from which to issue the certificate and is free. It does not rule out foreign incidents, mileage or repairs, and does not automatically create an obligation for the Spanish seller on the first direct import. 25, 27

What can and cannot a CarAudit inspection confirm?

It can cover up to 270 points, depending on access to the car, a lift and the legal conditions for a test drive. It does not involve dismantling, does not cover faults arising after the inspection, and the certificate is not a guarantee within the meaning of the Civil Code. It does not promise a complete history, every test for any VIN, transport, import/registration formalities or the absence of future faults. 3

Is a CarAudit inspection confirmed anywhere in Spain and at a fixed price?

No. For Spain, the specific locality, availability, price, timeframe and scope of the inspection must be confirmed by contact. Do not assume the €239 price or a report within 48 hours before a response for your case. 28, 29, 30

If you have found a car in Spain, send the exact locality and vehicle details to request confirmation of availability, price, timeframe and scope of the inspection. For Spain, these are confirmed individually before any promise; the check does not include transport or RAR, tax and registration formalities. 3, 30

Sources

  1. RAR — CIV for used vehicles last registered in the EU
  2. RAR — authenticity certification
  3. CarAudit Romania — what we inspect
  4. Bucharest Prefecture — vehicle-registration guidance
  5. RAR — documents for DOIIT activities
  6. Your Europe — Buying or leasing a car abroad
  7. DGT — vehicle report
  8. DGT — transferring vehicles with financial encumbrances
  9. DGT — permanent deregistration for transfer to another country
  10. Your Europe — VAT when buying or selling a car abroad
  11. ANAF Brașov — VAT and vehicle acquisitions
  12. Agencia Tributaria — Model 620 for non-residents
  13. DGT — temporary registration and green plates
  14. Your Europe — Buying or leasing a car abroad
  15. RNTR 7 — authenticity and individual approval
  16. ANAF — Romanian VAT rates
  17. MAI Order No. 181/2024 — registration and provisional circulation
  18. ANAF Order No. 1611/2022
  19. Romanian Tax Procedure Code, consolidated text — Article 159
  20. Emergency Ordinance No. 7 of 24 February 2026
  21. Law No. 296/2020 — amendment to Article 471(3)
  22. MAI service hub — vehicle registration
  23. MAI Order No. 55/2025 — registration-plate tariffs
  24. Buzău Prefecture — fee notice dated 2 September 2026
  25. RAR Auto-Pass — official service information
  26. Emergency Ordinance No. 195/2002 — Article 82(4)
  27. Law No. 142/2023 — RAR Auto-Pass
  28. CarAudit Romania — home and order section
  29. CarAudit Romania — frequently asked questions
  30. CarAudit Romania — contact

Order inspection

Vehicle information